1. Department of Tractors and Agricultural Machinery, Operating and Maintenance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine
2. Department of Accounting, Analysis and Audit, Odessa I. I. Mechnikov National University, Odessa, Ukraine
3. Microeconomics Department, Faculty of Economics Science and Management, University of Szczecin, Szczecin, Poland
4. Lithuanian Institute of Agrarian Economics, Vilnius, Lithuania